Financial Asset Securitization Act Article 102
The Asset-Backed Securities or Beneficiary Securities issued through a public offering to non-specific people by the SPC or the Trustee pursuant to this Act shall be rated by a credit rating institution with the recognition of the competent authority.
中文原文 金融資產證券化條例第102條
特殊目的公司或受託機構依本條例對非特定人公開招募之資產基礎證券或受益證券，應經主管機關認可之信用評等機構評定其評等等級。